本文将纳税人意识纳入经济心理学中范拉伊模式的框架下进行研究。研究发现,影响纳税人意识的因素之间存在着相互影响。良好的纳税人意识,意味着同时具备正确充分的税收环境知觉和满意的纳税人主观感受,与之相伴的必然是依法纳税的税收行为。因此,创造良好的税收环境,灵活开展税收宣教以及对纳税人群体区别对待等对提高中国纳税人意识具有重要意义。 This paper studies taxpayers’ awareness into the paradigm of Paradigm in economic psychology. The study found that there is an interaction between the factors affecting the taxpayer’s awareness. A good sense of taxpayers means that at the same time have the correct and adequate perception of the tax environment and satisfaction of the subjective perception of taxpayers, accompanied by the inevitable tax revenue tax acts. Therefore, to create a good tax environment, to carry out a flexible tax campaign and to treat the taxpayer groups differently is of great significance to raising the awareness of taxpayers in China.